Internal Revenue Bulletin:
2004-44

November 1, 2004

Announcement 2004-88

Foundations Status of Certain Organizations

Table of Contents

The following organizations have failed to establish or have been unable
to maintain their status as public charities or as operating foundations.
Accordingly, grantors and contributors may not, after this date, rely on previous
rulings or designations in the Cumulative List of Organizations (Publication
78), or on the presumption arising from the filing of notices under section
508(b) of the Code. This listing does not indicate that
the organizations have lost their status as organizations described in section
501(c)(3), eligible to receive deductible contributions.

Former Public Charities. The following organizations
(which have been treated as organizations that are not private foundations
described in section 509(a) of the Code) are now classified as private foundations:

Org. Name

City

State

3rd Step Family Home,

Athens

GA

5th Regiment Tennessee Infantry Company E Reactivated, Inc.,

Providence

KY

50-Plus Foundation,

McLean

VA

A A I M, Inc.,

Rockmart

GA

ABBA Ministries,

North Augusta

SC

Abiding Life in Christ Ministries, Inc.,

Iverness

FL

Adventure Foundation,

Norfolk

VA

AFC Child Enrichment Center, Inc.,

Atlanta

GA

African-American Culture Center of Rowan County,

East Spencer

NC

Agape Ministries Unlimited, Inc.,

Warner Robins

GA

Aids Resource Council, Inc.,

Rome

GA

Aids Walk San Juan, Inc.,

Carolina

PR

Alabama Association of Assessing Officials,

Cullman

AL

Alafia Village, Inc.,

Highland City

FL

Alcance Juvenil, Inc.,

San Antonio

TX

Alliance for Modern Transit and Livable Communities, Inc.,

Tampa

FL

Alternatives for Better Classrooms,

Arlington

VA

American Air Combat Museum,

Greenville

TN

American States Services, Inc.,

Vienna

VA

Angels in Action,

Springfield

VA

Angels in the Sun,

South Pasadena

FL

Animal House Zoological Society, Inc.,

Moulton

AL

Animal Welfare, Inc.,

Louisville

KY

Anna R. King Community Development, Inc.,

Aventura

FL

Apostolic Messianic Evangelist Network, Inc.,

Chesterfield

VA

Arkansas Association of Partners in Education,

Little Rock

AR

Arkansas Radio Emergency Services,

Little Rock

AR

Arms of Agape, Inc.,

Tallahassee

FL

Art Soup, Inc.,

Knoxville

TN

Artsource, Inc.,

Lexington

SC

Asian-American Association for Advancement, Inc.,

Duluth

GA

Association Culturelle et Humanitaire Des Coti-Ferois, Inc.,

Miami

FL

Association for Fair Housing,

Santa Monica

CA

B & H Community Book Center, Inc.,

Riviera Beach

FL

Baptist Mission Center, Inc.,

Jacksonville

FL

Barnabas Foundation, Inc.,

Smyrna

GA

Begin Again, Inc.,

Atlanta

GA

Being Self Sufficient Today,

Dunn

NC

B E S T, Inc.,

Pikeville

TN

Better Life Foundation,

Birmingham

AL

Black Jade, Inc.,

Atlanta

GA

Blackque Gyrlz, Inc.,

Orlando

FL

Blessed Beginnings Learning Academy,

Memphis

TN

Blood N Fire of Athens,

Watkinsville

GA

Bowen Research and Training Institute, Inc.,

Palm Harbor

FL

Brain Center, Inc.,

Chantilly

VA

Brevard Emergency Amateur Radio Services, Inc.,

Cocoa Beach

FL

Brotherhood Club of St. Augustine Florida, Inc.,

St. Augustine

FL

Bur Boyd Memorial Scholarship, Inc.,

Bradenton

FL

C & G Music Tours for Children, Inc.,

Nashville

TN

California Research Institute for the Plumbing Heating & Piping
Industry,

If an organization listed above submits information that warrants the
renewal of its classification as a public charity or as a private operating
foundation, the Internal Revenue Service will issue a ruling or determination
letter with the revised classification as to foundation status. Grantors
and contributors may thereafter rely upon such ruling or determination letter
as provided in section 1.509(a)-7 of the Income Tax Regulations. It is not
the practice of the Service to announce such revised classification of foundation
status in the Internal Revenue Bulletin.